Government Performance Models

Useful audit criteria can be derived from models of “how things work,” or how things should work in the ideal world, if appropriate systems, practices, and controls are in place and managed or governed properly. When considering government performance, useful models can include how, ideally, government programs and services work, how management systems work, and how larger systems of community, regional, or state governance can ideally work. Some of these models can also provide a context for what auditors do, such as how auditor roles and practices contribute to improving performance or making governance more effective. Four models that can be helpful to auditors in developing performance-related criteria and understanding the context of their work are:

The Effective Governance Model, which provides a context for how auditors performing performance measurement-related roles and practices foster effective governance.

The Public Services Model, which can help provide criteria and a context for several practices in which auditors consider specific programs or services.

Explanations for each of these models note specific roles and practices of the Framework of Auditor Roles and Practices Related to Government Performance Measurement. These models can provide a context or suggest criteria for those roles and practices.